|SCIENTIFIC DISCIPLINARY SECTOR||SECS-P/07|
This course is the advanced learning of managerial accounting systems. It aims to teach planning, controlling and reporting instruments for both operational activity in the short term and strategic planning in the long term.
AIMS AND CONTENT
This course aims to study the managerial accounting system, deals with both traditional instruments and innovative methods emerging during the latest years, such as Activity Based Costing. The course program is organized in three sections. Section One regards cost analysis, cost behavior and managerial decisions. Section Two addresses performance measurement through Critical Success Factors and Key Performance Indicators. Section Three studies the techniques for providing information for long range planning, such as Balanced Scorecard an Business Plan. The course includes several exercises, empirical applications and business case analysis.
Theoretical lessons, exercises, case analysis, reading of business reports.
Managerial accounting systems: origins and evolution
Cost accounting and analysis
The Break-even point analysis
Full costing and direct costing
Long range strategic planning
TEACHERS AND EXAM BOARD
RENATA DAMERI (President)
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